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Labour › OSHWC Code › Sections › Section 33
OSHWC Code · Chapter VIII

Section 33 — Maintenance of registers, records and filing of returns

Detailed statutory control map with Central Rule, form, authority, evidence and State-jurisdiction checks.

Legal status: In force from 21 November 2025, subject to provision-specific notifications, Central/State jurisdiction and saved actions under section 143.

Statutory identity

Chapter

VIII — Maintenance of registers, records and returns

Part

General chapter provision

Provision owner

Record, return and evidence control

Applicable rules

Rule 72, Rule 73, Rule 74, Rule 75, Rule 76

Forms

Form XIII, Form XIV, Form XV, Form XVI, Form XVII, Form XIX, Form XX

Last source review

2026-07-17

Provision-by-provision analytical map

This page does not replace the statutory text. It separates the operative legal transaction into controls so that each subsection, proviso, exception and delegated instrument can be checked against the official India Code source before use.

  1. Control 1. Identify the prescribed form, data owner, filing frequency and competent recipient.
  2. Control 2. Maintain one controlled source of truth across HRIS, attendance, payroll, contractor and safety systems.
  3. Control 3. Use maker-checker validation and reconcile totals before filing or display.
  4. Control 4. Preserve acknowledgements, corrections and version history for the required retention period.
  5. Control 5. Protect personal and medical information while keeping statutory records retrievable.

Actor, trigger and jurisdiction

Primary actor

Employer, occupier, owner, agent, manager, contractor, employee or statutory authority according to the text of section 33.

Trigger

The facts engage “Maintenance of registers, records and filing of returns”. Coverage, sector and appropriate-Government analysis must be recorded before action.

Central/State split

The 2026 Central Rules apply where the Central Government is the appropriate Government. State rules and notifications must be checked separately.

Technical overlay

Applicable standards, mine/dock regulations, Schedule limits and authority orders may add more specific requirements.

Linked Central Rules and forms

Central Rule 72Maintenance and production of reports, registers and other recordsCentral Rule 73Display on notice boardCentral Rule 74Annual ReturnCentral Rule 75Register of accident and dangerous occurrencesCentral Rule 76Register of leave with wagesForm XIIIRegister of employeesForm XIVAttendance or muster-roll registerForm XVRegister of wages, overtime, deductions and recoveriesForm XVIWage slipForm XVIIAnnual returnForm XIXRegister of accidents and dangerous occurrencesForm XXRegister of leave with wages

Implementation workflow

  1. Coverage memo: identify establishment, sector, headcount, worker status, location and appropriate Government.
  2. Legal decomposition: mark each subsection, proviso, explanation, exception and delegated power in the official text.
  3. Control design: assign a process owner, system trigger, time limit, reviewer and escalation path.
  4. Evidence: preserve the source transaction, decision, communication and acknowledgement.
  5. Freshness check: verify later Gazette notifications, authority appointments, State rules and technical orders.

Evidence checklist

Non-compliance and remedy

Missing or falsified records can be a standalone offence and undermine defence of the underlying compliance.

Read sections 94–114 for the offence, adjudication, prosecution, composition and court route. A continuing unsafe condition should be corrected immediately; retrospective records must never be fabricated.

Worked control example

Before filing the annual return, HR, payroll, contractor and safety records are reconciled. Exceptions are corrected through controlled entries, the authorised signatory approves the return and the acknowledgement and source extracts are retained.

Practical questions

Is the Central Rule automatically applicable to every establishment?

No. Determine the appropriate Government and sector. State rules may govern establishments outside the Central sphere.

Does a policy prove compliance?

No. Transaction evidence, prescribed records, competent appointments, measurements and acknowledgements are ordinarily required.

What should be checked before relying on this page?

Read the exact India Code section, mapped Rule, Schedule, authority notification and any later Central or State instrument.

Official sources

India Code — complete CodeRead the exact statutory provision and related subordinate instruments.Ministry Labour Codes libraryCode, final Central Rules, notifications, FAQs and implementation material.Official Gazette — Central Rules, 2026G.S.R. 345(E), 8 May 2026; Gazette ID CG-DL-E-09052026-272379